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PUA reporting instructions and state questions
Summary ETA answered state questions about administering temporary Pandemic Unemployment Assistance and supplied reporting instructions for the ETA 9178-P quarterly narrative report. Its attachments address program eligibility and operations. Later numbered changes to UIPL 16-20 updated portions of the PUA guidance.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 16-20, Change 1
Date issued
April 27, 2020
Status
Active
ETA’s listing marks this change Active, and its PDF prints “Rescissions: None” and “Expiration Date: Continuing.” Later changes to UIPL 16-20 updated portions of temporary PUA guidance.
Status last verified October 24, 2026
Topics
Apply this to your situation
This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION Unemployment Insurance
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OUI/DUIO
Washington, D.C. 20210 DATE
April 27, 2020
ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 16-20
Change 1
TO: STATE WORKFORCE AGENCIES
FROM: JOHN PALLASCH
Assistant Secretary
SUBJECT: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Pandemic Unemployment Assistance (PUA) Program Reporting Instructions and
Questions and Answers
1. Purpose. As States have gained experience administering the PUA program under the CARES
Act, they have identified questions about aspects of the program’s operation. The purpose of
this UIPL is to address those questions and provide further guidance about the PUA program
authorized by section 2102 of the CARES Act of 2020, Public Law (Pub. L.) 116-136 and to
provide instructions for completing Form ETA 9178-P, Quarterly Narrative Progress Report –
Employment and Training Supplemental Budget Request Activities.
2. Action Requested. The U.S. Department of Labor’s (Department) Employment and Training
Administration (ETA) requests that State Workforce Administrators provide the information in
this Unemployment Insurance Program Letter (UIPL) and all attachments to appropriate
program and other staff in state workforce systems as they implement the Unemployment
Insurance (UI)-related provisions in the CARES Act that respond to the economic effects of the
Coronavirus Disease 2019 (COVID-19).
3. Summary and Background.
a. Summary. On March 27, 2020, the President signed into law the CARES Act, which
includes the Relief for Workers Affected by Coronavirus Act set out in Title II, Subtitle A.
Section 2102 of the CARES Act creates a new temporary federal program called Pandemic
Unemployment Assistance (PUA) that in general provides up to 39 weeks of unemployment
benefits, and provides funding to states for the administration of the program. An
individual receiving PUA benefits may also receive the $600 weekly benefit amount
(WBA) under the Federal Pandemic Unemployment Compensation (FPUC) program if he
or she is eligible for such compensation for the week claimed.
RESCISSIONS EXPIRATION DATE
None Continuing
b. Background. The CARES Act was designed to mitigate the economic effects of the
COVID-19 pandemic in a variety of ways. The CARES Act includes a provision of
temporary benefits for individuals who have exhausted their entitlement to regular
unemployment compensation (UC), as well as coverage for individuals who are not eligible
for regular UC, individuals who are self-employed, or who have limited recent work
history. These individuals may also include certain gig economy workers, clergy and those
working for religious organizations who are not covered by regular unemployment
compensation, and other workers who may not be covered by the regular UC program under
some state laws. The coordination of programs within the CARES Act is discussed in UIPL
No. 14-20.
4. Questions and Answers. The Department hosted a webinar with states on April 8, 2020, to
discuss UIPL No. 16-20, which went over key provisions of the PUA program. A recording is
available under the “Events” section on the Unemployment Insurance Community of Practice
on WorkforceGPS (https://ui.workforcegps.org/). Attachment I contains answers to certain
questions received during the webinar and through the Department’s designated e-mail on all
COVID-19 related inquiries ([email protected]). Attachment II provides a reference table for
how to calculate the WBA for PUA.
When determining the appropriate course of action in administering the PUA program, states
should first consult section 2102 of the CARES Act and the subsequent operating instructions
provided by the Department, including UIPL No. 16-20 and UIPL No. 16-20 Change 1. Where
the CARES Act and the operating instructions are silent, states should refer to DUA regulations
at 20 C.F.R. Part 625. Where DUA regulations are silent, states should follow applicable state
law for administering the regular UC program.
5. Supplemental Budget Request Project Status Tracking. The form ETA 9178-P is intended
to be a monitoring instrument used by ETA to track a grantee’s progress toward completing
project activities related to the supplemental budget request funding provided to states under
section 4(e) of UIPL No. 16-20.
As part of the monitoring process, grantees that receive supplemental grant awards must submit
a Quarterly Progress Report (QPR) using the form ETA 9178-P. The form ETA 9178-P
requires the grantee to provide ETA with narrative updates on supplemental grant activities and
helps ensure that the grantee achieves the goals described in the supplemental grant application.
Attachment II contains form ETA 9178-P and Attachment III provides instructions for
completing the form ETA 9178-P and timeline for the submission of these status reports. The
reporting requirements outlined in this section also apply to SBR funding provided to states
under UIPL Nos. 15-20 (paragraph 3 under section 4(c)) and 17-20 (paragraph 3 under section
4(c)), respectively.
6. Inquiries. States should direct inquiries to [email protected] and copy the appropriate
Regional Office.
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7. References.
Coronavirus Aid, Relief, and Economic Security (CARES) Act (Pub. L. 116-136), including
Title II Subtitle A Relief for Workers Affected by Coronavirus Act;
20 C.F.R. Part 625;
UIPL No. 03-20, Minimum Disaster Unemployment Assistance (DUA) Weekly Benefit
Amount: January 1 – March 31, 2020, issued December 12, 2019,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=3675;
UIPL No. 13-20, Families First Coronavirus Response Act, Division D Emergency
Unemployment Insurance Stabilization and Access Act of 2020, issued March 22, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8634;
UIPL No. 14-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Summary of Key Unemployment Insurance (UI) Provisions and Guidance Regarding
Temporary Emergency State Staffing Flexibility, issued April 2, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=3390;
UIPL No. 15-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Federal Pandemic Unemployment Compensation (FPUC) Program Operating, Financial,
and Reporting Instructions, issued April 4, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=9297;
UIPL No. 16-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Pandemic Unemployment Assistance (PUA) Program Operating, Financial, and Reporting
Instructions, issued April 5, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=4628;
UIPL No. 17-20, Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 –
Pandemic Emergency Unemployment Compensation (PEUC) Program Operating,
Financial, and Reporting Instructions, issued April 10, 2020,
https://wdr.doleta.gov/directives/corr_doc.cfm?DOCN=8452; and
ET Handbook No. 356 Disaster Unemployment Assistance Handbook.
8. Attachments.
Attachment I: Questions and Answers
Attachment II: Calculating the Weekly Benefit Amount (WBA) for Pandemic
Unemployment Assistance (PUA)
Attachment III: Form 9178-P Quarterly Narrative Progress Report
Attachment IV: ETA 9178-P Quarterly Narrative Progress Report Instructions
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Attachment I to UIPL No. 16-20 Change I
Questions and Answers: Pandemic Unemployment Assistance (PUA) Program
A. Relationship of PUA to Disaster Unemployment Assistance (DUA)
Like Disaster Unemployment Assistance (DUA), the Pandemic Unemployment Assistance
(PUA) program is an emergency program activated in response to a crisis and designed to
provide benefits to certain individuals who are ineligible for or who have exhausted entitlement
to regular unemployment compensation (UC) or extended benefits (EB). Like DUA, PUA has a
defined assistance period, and a set minimum Weekly Benefit Amount (WBA) which is
determined based on each state’s average WBA for regular UC. In addition, PUA benefits and
the cost of its administration are federally funded.
The eligibility criteria for PUA are different from DUA. An individual, in addition to having no
entitlement to regular UC or EB, must also have no entitlement to Pandemic Emergency
Unemployment Compensation (PEUC) under section 2107 of the CARES Act. An individual
must self-certify that he or she is unemployed, partially unemployed, or unable or unavailable to
work because of a COVID-19 related reason listed in section 2102(a)(3)(A)(ii)(I) of the CARES
Act. Unlike DUA, an individual filing for PUA does not need to provide proof of employment
or self-employment to qualify, nor does PUA take into account the individual’s principal source
of income as part of the self-certification process.
To the extent possible, the PUA program should be administered using the same initial
application, continued claims forms, and adjudication procedures utilized by the state for the
DUA program.
1. Question: Can states request that the Pandemic Assistance Period be extended?
Answer: No. The time period of PUA under the CARES Act is statutory. Congress
would need to enact a law to extend the Pandemic Assistance Period.
2. Question: Do states have to follow the procedures associated with issuing an approved
press release announcing PUA availability, as is the practice with DUA declared
disasters?
Answer: Yes, with some modifications. To ensure public knowledge of PUA
availability, each state must notify all appropriate news media having statewide coverage
of the beginning of the state’s PUA program. However, unlike DUA, there is no
requirement in PUA to notify an individual that he or she must apply within 30 days after
the date the program’s availability is announced. Additionally, states do not need to
coordinate the press release with the Federal Emergency Management Agency (FEMA).
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B. Claims Filing
3. Question: An individual’s employer offers him or her the ability to telework with
pay. However, because of domestic violence, sexual violence, or stalking, the individual
is unable to telework. Does this preclude the individual from being eligible for PUA?
Answer: Generally, PUA is not payable to an individual who has the ability to telework
with pay. However, many state UC laws include provisions to allow good cause for
being unemployed or partially unemployed when an individual is experiencing domestic
violence, sexual violence, or stalking. If domestic violence, sexual violence, or stalking
prevents an individual from teleworking and the individual is not eligible for regular UC,
the individual may be qualified to receive PUA if he or she is unemployed, partially
unemployed, or unable or unavailable because of one of the COVID-19 related reasons
listed in section 2102(a)(3)(A)(ii)(I) of the CARES Act.
4. Question: Is an individual required to demonstrate good cause to backdate a PUA claim?
Answer: No. An individual does not need to demonstrate good cause to backdate a PUA
claim. Rather, the claim must be backdated to the first week during the Pandemic
Assistance Period that the individual was unemployed, partially unemployed, or unable
or unavailable to work because of a COVID-19 related reason listed in section
2102(a)(3)(A)(ii)(I) of the CARES Act.
5. Question: Must states review regular UC claims that were denied to assess eligibility for
PUA?
Answer: Yes. States are required to review regular UC claims that were denied as of
January 27, 2020 forward and identify individuals who are potentially eligible for PUA
during the Pandemic Assistance Period. States are thereafter required to provide these
individuals with appropriate written notification of their potential eligibility, including
filing instructions.
It is possible that an individual who exhausted regular UC after January 27, 2020 could
receive PUA benefits in the interim weeks before PEUC benefits become available with
the week beginning March 29, 2020, provided he or she is otherwise eligible.
6. Question: Can the state convert an ineligible regular UC claim to a PUA claim?
Answer: It depends. A new application would not be required if the state has gathered
sufficient information on the initial application, including a self-certification from the
individual that one of the COVID-19 related reasons listed in section 2102(a)(3)(A)(ii)(I)
of the CARES Act is applicable.
The base period for computing a PUA WBA is Calendar Year (CY) 2019, which may be
different from the regular UC claim, so additional information may be required.
Reference section C and Attachment I in UIPL No. 16-20 Change 1 for additional
information on calculating the PUA WBA.
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7. Question: If an individual is living in one state and is self-employed in another state,
where should the individual file for PUA benefits?
Answer: The self-employed individual must file with the state where he or she was
working at the time of becoming unemployed, partially unemployed, or unable or
unavailable to work because of a COVID-19 related reason listed in section
2102(a)(3)(A)(ii)(I) of the CARES Act. If an individual worked in more than one state at
this time, the individual may file in any of those states.
8. Question: Are states required to have a separate initial claim application for the PUA
program?
Answer: No. However, states must be able to identify that individuals are filing under
the PUA program for purposes of adjudications, appeals, reporting, etc.
9. Question: Should the state adjust its benefits rights information to include information on
PUA claims, such as eligibility requirements, pandemic assistance period, WBA, wage
proof requirements, appeal rights, and penalties for making false statements?
Answer: Yes. States must notify an individual of his or her benefit rights information for
the PUA program as described on page III-5 and III-6 of ET Handbook No. 356, which
governs DUA. This notification must include: (1) a statement that the purpose of this
information is to inform the individual of his or her rights and responsibilities under
PUA; (2) the eligibility requirements; (3) the Pandemic Assistance Period and potential
WBA if he or she is found eligible; (4) the different types of deductions which may affect
their application; (5) reporting and filing requirements; and (6) the individual’s appeal
rights under state law.
The state has flexibility in how this notification occurs. For instance, it may provide a
link to a central resource on its website or create a PUA-specific insert for their Claimant
Handbook.
10. Question: How must the state notify an individual when he or she is deemed eligible for
PUA?
Answer: If the state determines an individual is eligible for PUA, the state must send an
individual monetary determination indicating the program type, information about
benefits, and information about continuing eligibility requirements.
C. Calculating Benefit Entitlement (including WBA)
11. Question: To be eligible for PUA, is an individual required to meet a minimum monetary
requirement in the base period, similar to the monetary requirements for regular UC?
Answer: No. There is no minimum monetary requirement for an individual to be eligible
for PUA. However, base period wages are considered when calculating the individual’s
WBA.
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12. Question: What base period must states use for determining an individual’s PUA WBA?
Answer: When computing a WBA under 20 C.F.R. §625.6, the base period to be used is
the most recent tax year, which is CY 2019.
13. Question: How do states determine the PUA WBA?
Answer: The PUA WBA will be the amount of compensation an individual would have
been paid regularly as computed under the provisions of the applicable state law, using
the state’s existing wage records and any additional supporting evidence provided by the
individual. States must treat employment wages and self-employment income not
covered by applicable state UC law in the same manner and with the same effects as
covered employment. Refer to Attachment II for a table summarizing the process.
However, an individual will be provided the minimum PUA WBA if the state does not
have any existing wage records and he or she does not provide evidence to support a
higher amount.
14. Question: What is the minimum PUA WBA?
Answer: As described in 20 C.F.R. §625.6(b), the minimum PUA WBA is “50 percent of
the average weekly payment of regular compensation in the state, as provided quarterly
by the Department.” The Department publishes information on each state’s minimum
WBA in a quarterly UIPL for DUA. This same information is applicable for PUA.
States must use the amount in UIPL No. 03-20 for the minimum WBA on all PUA
claims.
An individual may also qualify for an additional $600 FPUC payment each week, as
described in UIPL No. 15-20. Per section 2102(a)(5) of the CARES Act, the amount of
FPUC also must be added to the amount of benefits under PUA programs established in
Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, the
Federated States of Micronesia, the Republic of the Marshall Islands, and the Republic of
Palau.
15. Question: Under DUA, if an individual is employed or self-employed less than full-time,
20 C.F.R. §625.6(b)(1) requires calculating the WBA as a percentage of the minimum
WBA. Does this same calculation apply to PUA?
Answer: No. Section 2102(d)(1)(A)(i) of the CARES Act provides that the PUA WBA
may not be less than the minimum weekly benefit amount described in 20 C.F.R. §625.6.
For purposes of PUA, the minimum weekly benefit amount is 50 percent of the average
weekly payment of regular compensation (see Question #14).
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16. Question: What is the maximum PUA WBA?
Answer: The maximum PUA WBA is equal to the maximum WBA for regular
compensation as authorized under the applicable state law.
17. Question: What is the minimum or maximum PUA WBA for a territory that does not
have an applicable state law to reference?
Answer: For territories without an underlying UC program or applicable law to reference,
the Department will establish the standard PUA WBA and inform the appropriate
territory.
18. Question: DUA requires that an individual provide proof of employment or
commencement of employment within 21 calendar days. Is PUA the same?
Answer: No. PUA does not require proof of employment. Instead, PUA requires that the
individual self-certify that one of the COVID-19 related reasons identified in section
2102(a)(3)(A)(ii)(I) applies to his or her situation.
19. Question: When an individual is unable to provide a copy of the prior year’s income tax
return, what other documentation is acceptable to establish monetary entitlement for
PUA?
Answer: Acceptable documentation of wages earned or paid during CY 2019 (i.e., the
PUA base period) includes, but is not limited to, state agency wage records, pay check
stubs, bank receipts, business records, ledgers, contracts, invoices, and billing statements.
20. Question: How will the state calculate the PUA WBA when an individual does not
provide proof of base period wages within 21 days?
Answer: If an individual does not provide proof of CY 2019 (i.e., PUA base period)
wages within 21 days, an individual’s WBA will be reduced based on whichever is
higher - the record of wages already on file or the minimum PUA WBA. An
overpayment must be established for any benefits overpaid.
An individual may submit additional documentation at any time during the Pandemic
Assistance Period to substantiate wages earned or paid during the base period. The state
must immediately issue a monetary redetermination if the state determines the wages
documentation is sufficient to permit a re-computation.
The monetary redetermination applies to all weeks of unemployment that the individual
files during the Pandemic Assistance Period. The state must recalculate the WBA for any
weeks previously paid and provide supplementary payment as appropriate.
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21. Question: When an individual has insufficient wages (or no wages) during the PUA base
period, how is the PUA WBA calculated?
Answer: If an individual has insufficient wages (or no wages) from employment or
insufficient net income (or no net income) from self-employment in the applicable PUA
base period to compute a WBA, the individual is entitled to the minimum PUA WBA.
Even with no wages in the base period, the individual must meet the requirements under
section 2102(a)(3)(A)(ii)(I) of the CARES Act-he or she must be unemployed, partially
unemployed, or unable or unavailable to work because of one of the COVID-19 related
reasons. The individual must have an attachment to the labor market and must have
experienced a loss of wages and hours or was unable to start employment following a
bona fide job offer.
22. Question: Should the state use gross income or net income to calculate the PUA WBA for
a self-employed individual?
Answer: For purposes of computing the WBA, the state should use net income reported
on the tax return for a self-employed individual.
23. Question: Is Dependents’ Allowance payable with PUA?
Answer: Yes. Dependents’ Allowance is payable with PUA.
24. Question: Are PUA benefits included in the individual’s gross income for federal income
tax purposes and subject to federal income tax withholding?
Answer: Yes. PUA benefits are included in the individual’s gross income for federal
income tax purposes and subject to federal income tax withholding if the individual elects
to have federal withholding deducted from the individual’s PUA payments. An
individual will receive Form 1099-G to file with his or her income tax return.
25. Question: Are PUA payments subject to child support intercept?
Answer: Yes. Child support obligations must be deducted from PUA payments in the
same manner and to the same extent as these obligations are deducted from regular UC.
D. Eligibility – Initial Claims
26. Question: Is self-attestation sufficient to determine that an individual is not eligible for
regular UC, EB, or PEUC? If not, what other steps must the state take to ensure an
individual is ineligible for regular UC, EB, or PEUC?
Answer: Self-attestation is not sufficient to demonstrate ineligibility for regular UC, EB,
or PEUC. The state may add a notation to the case file without requiring an application
for regular UC if the individual has insufficient covered wages to meet the monetary
requirements or if the individual has an active UC claim with a disqualification.
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States must also determine whether the individual is eligible for regular UC in another
state.
If the individual’s eligibility for regular UC is questionable (for example, there are wages
in the base period but no claim is filed, or a job separation that has not been adjudicated),
then the state must first require the individual to file a regular UC claim. If the individual
is subsequently disqualified from receiving regular UC, the state then must consider the
individual for PUA eligibility.
27. Question: When an individual files an initial PUA claim, how does the state assess
whether he or she satisfies one of the COVID-19 related eligibility criteria?
Answer: At the time of filing for an initial PUA claim, the state must ensure that an
individual completes a self-certification form (either paper or online) that includes:
The identification of the applicable COVID-19 related reason(s) under section
2102(a)(3)(A)(ii)(I) of the CARES Act, and
A notice advising the individual that intentional misrepresentation on the self-
certification is fraud.
Additionally, separate from the self-certification, states must provide the individual with
a request for acknowledgement that he or she understands that the certification is under
penalty of perjury. Examples of this separate acknowledgement include checking a box
at the time of submission or checking a box in a pop-up message.
States have significant flexibility in how they implement the self-certification form. If
the state provides a free-form text box for the individual to identify the reason for their
unemployment, partial unemployment, or inability or unavailability to work, then the
state must evaluate this information against the list of acceptable reasons found under
section 2102(a)(3)(A)(ii)(I) of the CARES Act and document the reason.
28. Question: A full-time student who works part-time may be excluded from DUA because
he or she has not lost their “principal source of income” as described under 20 C.F.R.
§625.2(s). Is he or she eligible for PUA?
Answer: Yes. Provided a full-time student who worked part-time is unemployed,
partially unemployed, or unable or unavailable to work because of one of the COVID-19
related reasons in section 2102(a)(3)(A)(ii)(I) of the CARES Act, then he or she may be
eligible for PUA.
The requirement that the employment be the “principal source of income” under DUA
does not apply to eligibility for PUA.
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29. Question: Is a Peace Corps and Americorps participant who is no longer volunteering
because their volunteer sites are closed due to COVID-19 eligible for PUA?
Answer: Yes. An individual participating in Peace Corps and Americorps who would not
qualify for regular UC, whose volunteer site is closed down as a direct result of COVID-
19, and who has suffered a loss of income is eligible for PUA.
E. Eligibility – Not Eligible for Regular UC
30. Question: An individual is not eligible for regular UC because he or she has not earned
requalifying wages since the prior UC claim (double dip provision). Is he or she eligible
for PUA?
Answer: Yes. Provided the individual is unemployed, partially unemployed, or unable or
unavailable to work because of at least one of the COVID-19 related reasons listed in
section 2102(a)(3)(A)(ii)(I) of the CARES Act, then the individual may be eligible for
PUA.
31. Question: An individual is disqualified on a claim filed prior to March 2020 and must
earn requalifying wages before he or she can be considered eligible for regular
UC. However, due to COVID-19, he or she has not had the opportunity to earn sufficient
wages to be eligible for regular UC. Can this individual be eligible for PUA?
Answer: Yes. Provided the individual is unemployed, partially unemployed, or unable or
unavailable to work because of at least one of the COVID-19 related reasons listed in
section 2102(a)(3)(A)(ii)(I) of the CARES Act, then the individual may be eligible for
PUA.
32. Question: If the individual is disqualified on the regular UC claim and collects PUA,
must the individual stop collecting PUA and begin collecting on the regular UC claim
once the disqualification period for regular UC is satisfied?
Answer: Yes. Once the individual has served the weeks of the disqualification period,
the state must revert the individual back to his or her regular UC claim if there are
remaining benefits to be received, provided all other eligibility requirements are met.
33. Question: If an individual is disqualified for regular UC because of a job separation that
occurred prior to the individual’s unemployment due to COVID-19, is he or she
potentially eligible for PUA?
Answer: Yes. If the individual is disqualified from regular UC for a cause that occurred
prior to the individual’s COVID-19 related reason, he or she may be eligible for PUA.
This includes an individual who has a prior fraud disqualification.
PUA is a benefit of last resort for anyone who does not qualify for other UC programs
and who would be able and available to work but for one or more of the COVID-19
related reasons listed in section 2102 of the CARES Act.
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34. Question: If an individual refuses to return to work when called back by the employer
because he or she wanted to receive unemployment benefits, would he or she be eligible
for PUA?
Answer: No. If the individual refused work in order to file for unemployment benefits,
he or she is not unemployed, partially unemployed, or not able or not available to work
for one of the COVID-19 related reasons listed in section 2102(a)(3)(A)(ii)(I) of the
CARES Act. Thus, the individual would not qualify for PUA.
35. Question: An individual is on approved unpaid medical leave from his or her employer
and is not eligible for state UC because he or she is not able or available to work. Would
the individual qualify for PUA?
Answer: It depends. If the medical leave is based on one of the COVID-19 related reason
listed in section 2102(a)(3)(A)(ii)(I) of the CARES Act, the individual may be eligible for
PUA benefits.
If the individual does not satisfy one of the COVID-19 related reasons and is otherwise
not able to work or available for work, he or she is not eligible for PUA.
36. Question: An individual is eligible for regular UC but not collecting payments due to a
100 percent offset. Is he or she eligible for PUA?
Answer: No. In this scenario, the individual is eligible to collect regular UC and is
deemed to be receiving payments even when they are used to reduce an existing
overpayment. Therefore, he or she is eligible for regular UC and, thus, cannot be eligible
for PUA.
37. Question: When the state requires that an individual must serve penalty weeks before
being eligible for regular UC, may the individual use those weeks of PUA benefits to
satisfy the penalty weeks?
Answer: State law will determine whether the weeks of filing for PUA may be used to
satisfy penalty weeks for a disqualification.
F. Eligibility – COVID-19 Related Reasons
38. Question: Some of the reasons identified under Sections 2102(a)(3)(A)(ii)(I)(aa), (bb),
(cc), and (ff) of the CARES Act require a medical diagnosis. Does this mean that the
individual or members of the individual’s household must have tested positive for
COVID-19?
Answer: No. While a positive test is sufficient to qualify for PUA, a qualifying diagnosis
does not require a positive test. Any diagnosis from a qualified medical professional,
including one made via phone or telehealth, is also sufficient. This applies to the
individual in section (aa), the members of the household in sections (bb) and (cc), or an
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individual required to quarantine in section (ff).
39. Question: Section 2102(a)(3)(A)(ii)(I)(dd) of the CARES Act in UIPL No. 16-20 allows
for PUA if the individual is the primary caregiver for a child who is unable to attend
school that is closed as a direct result of the COVID-19 public health emergency. Does
this apply during the summer months when school is not usually in session?
Answer: After the 2019-2020 school year was originally scheduled to end, a school is no
longer considered closed as a direct result of the COVID-19 public health emergency, for
purposes of 2102(a)(3)(A)(ii)(I)(dd).
Once the regular 2019-2020 school year is over, parents should rely on their customary
summer arrangements for caring for their children. Absent some other qualifying
circumstances, the individual will not be eligible to receive PUA.
However, if the facility that the individual relies on to provide summer care for the child
is also closed as a direct result of the COVID-19 public health emergency, he or she may
continue to qualify for PUA under section 2102(a)(3)(A)(ii)(I)(dd) of the CARES Act.
Similarly, if there is some other reason under which he or she qualifies for PUA, he or
she will continue to be eligible to receive benefits.
40. Question: The examples provided for section 2102(a)(3)(A)(ii)(I)(ee) and (gg) of the
CARES Act in UIPL No. 16-20 explain that an individual who is unable to reach the
place of employment because of a quarantine, including a state or municipal order
restricting travel, may be eligible for PUA. Would this also apply if an individual is
following a stay-at-home order?
Answer: Yes. The examples in UIPL No. 16-20 are not intended to be exclusive or
comprehensive. An individual may also qualify if he or she is unable to reach the place
of employment due to a stay-at-home, shelter-in-place, or other order that requires an
individual to stay home in quarantine to reduce the spread of COVID-19.
41. Question: An example provided for section 2102(a)(3)(A)(ii)(I)(ff) of the CARES Act in
UIPL No. 16-20 explains that an individual whose health care provider advises him or
her to self-quarantine due to a compromised immune system by virtue of a serious health
condition may be eligible for PUA. Are there other reasons that an individual may be
eligible for PUA under this clause?
Answer: Yes. The examples in UIPL No. 16-20 are not intended to be exclusive or
comprehensive. Regardless of the underlying reason for an individual’s increased risk
for COVID-19, section 2102(a)(3)(A)(ii)(I)(ff) of the CARES Act applies to all
individuals who are advised by a health care provider to self-quarantine due to concerns
related to COVID-19. Without having been advised by a health care provider to self-
quarantine, an individual who does not go to work due to general concerns about
exposure to COVID-19, and who does not meet any of the other COVID-related criteria
for PUA, is not eligible for PUA.
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42. Question: UIPL No. 16-20 provides an example of a driver for a ridesharing service who
is forced to significantly limit his or her performance of customary work activities
because of the COVID-19 public health emergency, such as if a state or municipal order
restricting movement makes continued operations unsustainable, indicating that he or she
may be eligible for PUA under section 2102(a)(3)(A)(ii)(I)(kk) of the CARES Act. Does
this apply to other types of independent contractors?
Answer: Yes. An independent contractor may be eligible for PUA if he or she is
unemployed, partially unemployed, or unable or unavailable to work because of one of
the COVID-19 related reasons listed in section 2102(a)(3)(A)(ii)(I) of the CARES Act.
This includes an independent contractor who experiences a significant diminution of
work as a result of COVID-19.
G. Eligibility – Ongoing
43. Question: Must a state’s Notice of Determination list all the COVID-19 related eligibility
criteria an individual did not satisfy?
Answer: No. If the state deems an individual ineligible, the Notice of Determination
could be simple: “Based on our investigation and the available information, you are not
considered unemployed, partially unemployed, or unable or unavailable to work for one
of the qualifying reasons identified under section 2102(a)(3)(A)(ii)(I) of the Coronavirus
Aid, Relief, and Economic Security (CARES) Act.”
44. Question: Is PUA eligibility determined on a weekly basis like DUA?
Answer: Yes.
45. Question: What action must the state take during the continued claim filing process to
assess whether an individual continues to satisfy one of the COVID-19 related eligibility
criteria listed in section 2102(a)(3)(A)(ii)(I) of the CARES Act?
Answer: The requirements are substantially the same as those discussed in Question #27.
At the time of filing a continued claim, the state must ensure that an individual completes
a self-certification form (either paper or online) that includes:
The identification of the applicable COVID-19 related reason(s) under section
2102(a)(3)(A)(ii)(I) of the CARES Act, and
A notice advising the individual that intentional misrepresentation on the self-
certification is fraud.
Additionally, separate from the self-certification, states must provide the individual with
a request for acknowledgement that he or she understands that the certification is under
penalty of perjury. Examples of this separate acknowledgement include checking a box
at the time of submission or checking a box in a pop-up message.
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States have significant flexibility in how they implement the self-certification form. If
the state provides a free-form text box for the individual to identify the reason for their
unemployment, partial unemployment, or inability or unavailability to work, then the
state must evaluate this information against the list of acceptable reasons found in section
2102(a)(3)(A)(ii)(I) of the CARES Act and document the reason.
46. Question: An individual may file for PUA because of one of the COVID-19 related
reasons described in section 2102(a)(3)(A)(ii)(I) of the CARES Act, but later on have
another COVID-19 related reason apply to his or her situation. Is the individual eligible
to continue receiving PUA? Must the individual file a new initial application?
Answer: The individual must provide the initial reason for his or her unemployment,
partial unemployment, or inability or unavailability to work at the time of the initial PUA
claim for the state to assess his or her eligibility. The individual must then certify on the
continued claim each week that one of the enumerated reasons continues to apply. The
individual continues to qualify, even if the precise provision under which he or she
initially qualified changes to another precise provision under section 2102(a)(3)(A)(ii)(I)
of the CARES Act. This does not require a separate initial claim.
47. Question: Is an individual required to search for work while collecting PUA benefits?
Answer: The applicable state UC laws related to continued claims are applicable to PUA
claims. However, states may use the emergency flexibility described in UIPL No. 13-20
to temporarily modify or suspend work search requirements as needed to respond to the
spread of COVID-19.
48. Question: How does an individual meet the able and available provisions of PUA if he or
she is ill due to COVID-19, caring for someone with COVID-19, or unable to work due
to travel restrictions due to COVID-19?
Answer: An individual satisfies the able and available provisions by certifying each week
that he or she is not able or available to work because one of the COVID-19 related
reasons listed in section 2102(a)(3)(A)(ii)(I) of the CARES Act, but he or she would
otherwise be available.
49. Question: Is an individual who refuses an offer of work eligible for PUA?
Answer: No, unless the individual is unable to work as a direct result of COVID-19.
Eligibility for PUA requires that the individual be able to work and available to work
within the meaning of applicable state law, unless the individual is unable or unavailable
to accept the offer of work because of a reason listed under section 2102(a)(3)(A)(ii)(I) of
the CARES Act, he or she would not be eligible for PUA.
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50. Question: If the jurisdiction’s stay at home order due to the COVID-19 emergency is lifted
and an employer has called his or her employees back to work, is an individual who refuses
to return to work due to a general fear of exposure to the coronavirus still eligible for PUA?
Answer: To qualify for PUA, the individual must be unemployed, partially unemployed, or
unable or unavailable to work because of a COVID-19 related reason listed in section
2102(a)(3)(A)(ii)(I). An individual who does not go to work due to general concerns about
exposure to COVID-19, and who does not meet any of the other COVID-19 related criteria
for PUA, is not eligible for PUA because general concerns about exposure to COVID-19 is
not one of the reasons listed in section 2102(a)(3)(A)(ii)(I).
51. Question: How often are states required to check whether an individual remains ineligible
for regular UC and PEUC?
Answer: Because an individual receiving PUA cannot be eligible for regular UC and
PEUC, states are required to confirm an individual is still ineligible for regular UC and
PEUC every quarter. States must also check when the individual’s regular UC benefit
year expires.
States must also assess an individual’s eligibility for EB should the state trigger on to an
EB period.
Additionally, for claims that are backdated to an effective date prior to March 29, 2020,
states must assess an individual’s eligibility for PEUC for claimants who previously
exhausted their regular UC at the time the program becomes available (this is March 29,
2020 in most states).
If the individual becomes eligible for regular UC, EB, or PEUC, then payment on PUA
must stop and the individual may file a regular UC, EB, or PEUC claim.
H. Overpayments and Fraud
52. Question: Must PUA benefits be offset to recover overpayments for other states through
the Interstate Reciprocal Overpayment Recovery Arrangement (IRORA)?
Answer: Yes. PUA payments must be reduced to recover overpayments for other states
if the state has signed the IRORA agreement. However, the state may not offset more
than 50 percent from the PUA payment to recover overpayments for other programs.
53. Question: May the state apply its own state law waiver provisions to PUA overpayments?
Answer: No. Under 20 C.F.R. §625.14(e), any provision of state law authorizing the
waiver of recovery of overpayments is not applicable.
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I. Appeals
54. Question: Do appeals of PUA claims follow the same appeal rights and processes as
DUA claims?
Answer: No. PUA determinations, redeterminations, appeals, and hearings follow the
provisions of state law applicable to claims for and payment of regular UC.
55. Question: What appeal rights and processes should be listed on the PUA determinations?
Answer: All determinations of PUA eligibility should follow state law appeal provisions
for regular UC.
56. Question: What information about an individual’s appeal rights must states include in the
state’s notification of PUA eligibility determinations?
Answer: The state must follow its own laws for notifying an individual of his or her UC
appeal rights.
J. Financial Information and Reporting
57. Question: Will there be a quarterly status reporting for Supplemental Budget Requests
(SBRs) received for PUA implementation?
Answer: Yes. States must submit an ETA 9178-P for SBRs received for PUA
implementation. The ETA 9178-P report was created for SBR status reporting for programs
under the CARES Act. See Attachments III and IV to UIPL No. 16-20 Change 1.
Grantees must submit form ETA 9178-P to their respective Federal Project Officer (FPO)
within 45 days of each quarter’s end. If the due date of the report falls on a Saturday,
Sunday, or holiday, the report is due the previous business day. The table below provides
the due dates for each reporting quarter:
Reporting Due
Quarters Dates
October 1st – December 31st February 14th
January 1st – March 31st May 15th
April 1st – June 30th August 14th
July 1st – September 30th November 14th
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Attachment II to UIPL No. 16-20 Change 1
Calculating the Weekly Benefit Amount (WBA)
Pandemic Unemployment Assistance (PUA)
If an individual . . . And if . . . Then
(1) has base period Wages sufficient Compute a WBA for the individual under state
wages under state UC law UC law.
for monetary
qualification (a) If computation exceeds 50% of AWBA, the
individual receives this WBA (though it
may not be higher than the state’s max
WBA for regular UC). (20 C.F.R.
§625.6(a)(1)).
(b) If computation is less than 50% of AWBA,
individual will receive the minimum WBA
(50% of state AWBA). (20 C.F.R.
§625.6(b)).
(2) has base period Wages insufficient An individual will receive the minimum WBA
wages under state UC law (50% of state AWBA). (20 C.F.R. §625.6(b)).
for monetary
qualification
(3) has no base An individual will receive the minimum WBA
period wages and no (50% of state AWBA). (20 C.F.R. §625.6(b)).
earnings from self-
employment
Average Weekly Benefit Amount (AWBA). Average weekly benefit payment of regular compensation in the
state, as provided quarterly by the Department. The PUA Pandemic Assistance Period began January 27, 2020.
States must use UIPL No. 03-20 to identify their AWBA for purposes of PUA.
Base Period. Look-back period from which to assess an individual’s WBA. This is the most recent tax year that
has ended for the individual (whether an employee or self-employed) prior to the individual’s unemployment that
was a direct result of the COVID-19 public health emergency (20 C.F.R. §625.6(a)(2)). The PUA base period is
CY 2019.
Wages. Remuneration for services performed for another, and, with respect to self-employed individual, net
income from services performed in self-employment (20 C.F.R. §625.2(u)). For purposes of calculating the
WBA, employment, wages, and self-employment which are not covered by the applicable state law shall be
treated in the same manner and with the same effect as covered employment and wages (20 C.F.R. §625.6(a)(1)).
Wages do not include employment, self-employment, or wages earned or paid for employment or self-
employment which are contrary to or prohibited by federal law (e.g., compensation for services performed by an
alien who was not lawfully present for purposes of performing such services) (20 C.F.R. §625.6(a)(1)).
Weekly Benefit Amount (WBA). If the individual is eligible for an amount higher than the AWBA as provided
in the table above, this is the weekly amount calculated pursuant to state UC law.
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Attachment III to UIPL No. 16-20 Change I
Form ETA 9178-P
U.S. Department of Labor OMB No. N/A
Employment and Training Administration Expiration Date: N/A
Form ETA-9178-P
Quarterly Narrative Progress Report
Employment and Training Supplemental Budget Request Activities
General Information
Report Quarter Date of
State Name: Grant Number:
Ending: Submission:
Project UIPL/Solicitation
Name: Number:
Project Contact Information
Name: Agency:
Title Address:
Phone: Ext: City:
Zip
E-Mail: State:
Code:
Project Report
A. Summary of Project
Please limit your response to 1000 characters or less.
This section is an executive summary of the project. Each funded project will have its own
separate quarterly progress report (ETA 9178-P) through the quarter the project ends. Use this
section to provide a short summary of the project’s purpose. This summary should only change
during the life of the grant if the state has received an approved modification to the grant
Statement of Work.
B. Timeline for Grant Activities and Milestones or Deliverables
Please limit your response to 1000 characters or less.
Use this section to provide the timelines for and the progress in completing grant activities, key
milestones, and deliverables for this quarter. Use the timeline in the grant’s statement of work to
identify all major program activities for the entire life of the grant. The timeline will paint a
picture of project flow that includes start and end dates, schedule of activities, and projected
outcomes. In order to reap the most benefit from the timeline, it is important that it be updated
each quarter, noting the actual date of completion as each activity is accomplished. Items to
incorporate in the timeline include: project goals, milestones, special events, important deadlines
and deliverables.
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C. Project Implementation and Funding Status
Please limit your response to 1000 characters or less.
Use this section to provide a description of the implementation of key activities in line with the
grant’s Statement of Work for the current quarter. Place an ‘X’ in one of the four boxes provided
below to provide an assessment of implementation progress. The status narrative should support
the assessment, noting if the project is on schedule, behind schedule, ahead of schedule, or
complete this quarter. In addition, please provide the funding status for this project for the end of
the quarter, including the total project funding, total obligated, funding balance, and time
remaining to expend funds/expenditure target.
Ahead of Complete this
State Self- On Schedule Behind Schedule
Schedule Quarter
Assessment:
Total Project Funding Total Obligated Funding Balance Expenditure Target
Certification
Name of Grantee Certifying
Official:
Phone:
E-Mail Address:
“OMB Approval. Section 2116(a), Division B, Title II of the CARES Act states that “Chapter 35 of
Title 44, United States Code, (commonly referred to as the “Paperwork Reduction Act of 1995”)
shall not apply to the amendments made under this subtitle. As the OMB approval process is
waived for these reporting instructions, these instructions should be considered final.”
III-2
Attachment IV to UIPL No. 16-20 Change I
Employment and Training Supplemental Budget Request Activities:
Quarterly Narrative Progress Report Form and Instructions-P
OMB Control Number: N/A
Expiration Date: N/A
Employment and Training Supplemental Budget Request
Activities:
ETA 9178-P Quarterly Narrative Progress Report Form & Instructions
Prepared By
Employment and Training Administration
United States Department of Labor
Public Burden Statement
“OMB Approval. Section 2116(a), Division B, Title II of the CARES Act states that “Chapter 35 of Title 44, United States Code,
(commonly referred to as the “Paperwork Reduction Act of 1995”) shall not apply to the amendments made under this subtitle. As
the OMB approval process is waived for these reporting instructions, these instructions should be considered final.”
IV-1
I. GENERAL INSTRUCTIONS
Recipients of funding for Employment and Training Supplemental Budget Request (SBR)
activities are required to submit quarterly progress reports to the United States Department of
Labor’s Employment and Training Administration (USDOL/ETA) in order to comply with the
reporting and record keeping requirements of these grants. ETA implements these projects
through Unemployment Insurance (UI) SBR grants. Each state recipient of supplemental
funds must submit a narrative Quarterly Progress Report (QPR) containing updates on the
progress and implementation of each grant project as listed in the award letter. The
instructions and performance reporting form (ETA 9178-P) for completing this report are
found under Section II and Appendix A of these instructions. Should changes in definitions
resulting from new legislation or related regulations occur, appropriate revisions will be
issued to reflect these changes.
II. REPORT FORMS AND INSTRUCTIONS
The QPR provides narrative updates on the implementation of projects as described in each
state’s statements of work and a self-assessment of the status of each project per quarter. The
instructions for states to complete the QPR are found in Appendix A. The format for the QPR
is found in Appendix A.
III. DUE DATES
All quarterly reports under Section II are due to ETA no later than 45 days after the end of
each reporting quarter. The table below shows the expected due dates for each reporting
quarter.
Reporting Due
Quarters Dates
October 1st – December 31st February 14th
January 1st – March 31st May 15th
April 1st – June 30th August 14th
July 1ST – September 30th November 14th
Should the due date of the report fall on a Saturday, Sunday, or holiday, the report is due the
previous business day.
IV. SUBMISSION PROCEDURES
Information contained in the UI SBR quarterly reports (ETA 9178-P) must be submitted by
email directly to the ETA regional office. An ETA Federal Project Officer will review and
accept the report within 30 days of receipt, saving the document in ETA’s online grants
management system as part of the official grant file. A grantee must specifically request
approval through the Federal Project Officer prior to submitting any modifications to a
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submitted report. The Federal Project Officer will then review the modification and submit it
to the ETA national office for comment and approval.
IV-2
Appendix A
Instructions for Completing the
Quarterly Narrative Progress Report (ETA 9178-P)
Employment and Training Supplemental Budget Request Activities
General Information
State Name:
Grant Number:
Report Quarter Ending:
Date of Submission:
Project Name: This is the name of the funded project identified in the grant statement of work.
States shall complete one full report per funded project.
UIPL/Solicitation Number: This is the number of the UI Program Letter from which the
supplemental funding was obligated. Examples: UIPL No. 15-20, UIPL No. 16-20, UIPL 17-
20, etc.
Project Contact Information
Contact Information:
This section is to provide the contact information (i.e., Name, Title, Address, etc.) for the state
official who is the project lead responsible for the day-to-day operation and implementation of
the project. This may be a different person that the project certifying official.
Project Report
A. Summary of Project
This section is an executive summary of the project. Each funded project will have its own
separate quarterly progress report (ETA 9178-P) through the quarter the project ends. Use
this section to provide a short summary of the project’s purpose. This summary should only
change during the life of the grant if the state has received an approved modification to the
grant Statement of Work.
B. Timeline for Grant Activities, Milestones, and Deliverables
Use this section to provide the timelines for and the progress in completing grant activities,
key milestones, and deliverables for this quarter. Use the timeline in the grant’s statement
of work to identify all major program activities for the entire life of the grant. The timeline
will paint a picture of project flow that includes start and end dates, schedule of activities,
and projected outcomes. In order to reap the most benefit from the timeline, it is important
that it is updated each quarter, noting the actual date of completion as each activity is
accomplished. Items to incorporate in the timeline include: project goals, milestones,
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special events, important deadlines and deliverables.
C. Project Implementation and Funding Status
Use this section to provide a description of the implementation of key activities in line with
the grant’s Statement of Work for the current quarter. Place an ‘X’ in one of the four boxes
provided below to provide an assessment of implementation progress. The status narrative
should support the assessment, noting if the project is on schedule, behind schedule, ahead
of schedule, or complete this quarter. In addition, please provide the funding status for this
project for the end of the quarter, including the total funding, total obligated, funding
balance, and time remaining to expend funds.
D. Certification
Name of Grantee Certifying Official
Use this section to provide the name of the state official who is certifying submission of
the report to the Department.
Telephone Number
Provide the area code (###) and telephone number ((###) ###-####) of the authorized
state official.
Email Address
Provide the email address of the authorized state official.
IV-4
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